What is the determination of the crime of misappropriating specific funds and materials?

According to the relevant laws, the identification method of the crime of misappropriating specific funds and materials is as follows: 1. According to Article 86 of the Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on the Standards for Public Security Organs to Jurisdiction over Criminal Cases (II), misappropriation of funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief should be prosecuted if it is suspected of one of the following circumstances: misappropriation of specific funds and materials is more than 5,000 yuan, resulting in direct economic losses to the country and people of more than 50,000 yuan; Although it does not meet the above-mentioned amount standard, it misappropriates specific funds and materials for many times, or causes serious difficulties to people's production and life; Seriously damaging the national reputation and causing adverse social impact; Other circumstances that cause great damage to the interests of the state and the people. 2. In addition, the crime of misappropriating specific funds and materials also requires that the circumstances are serious and cause great damage to the interests of the state and the people. Causing "significant damage" generally refers to other direct material losses caused by seriously affecting the local disaster relief, emergency rescue, flood control, special care, poverty alleviation and immigrant relief work at that time, directly leading to personal injury and death of civilian objects, collapse of houses, property losses and livestock casualties, directly leading to large-scale occurrence of pests and diseases in grain fields, and failure to carry out disaster relief and emergency rescue work in time.

Legal objectivity:

Article 273 of the Criminal Law Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, thus causing great damage to the interests of the state and the people, the person who is directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.